1.audit 审计 `@#,5S$ E
2.attestation 鉴证 3X]\p}] z
3.credibility 可信赖程度 h JasnY7
4.audit of financial statements 财务报表审计 q A?j-H
5.agreed-upon procedures 执行商定程序 ^_o9%)RL(
6.high levels of assurance 高水平保证 ;&?l1Vu
7.compilation 编制 a]nyZdt`
8.reliability 可靠性 0$e]?]X6
9.relevance 相关性 ~vv\A5O[|
10.professional skepticism 职业谨慎 HS[N]'dc
11.objectivity 客观性 W
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12. professional competence 专业胜任能力 ^ Z~'>J
13.Senior/CPA-in-charge 项目经理 T*i r Ce
14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 XJ9bY\>)q1
16.the client 委托人 #M5[T
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17.change CPA 更换注册会计师 {nyVC%@Y
18.the existing CPA 现任注册会计师 L7 f'
19.the successor CPA 后任注册会计师 1h0cId8d
20.the preceding CPA前任注册会计师 7\p<k/TS
21.issue the audit report 出具审计报告 tW7 *(D
22.expert 专家 53jtwklA
23.the board of directors 董事会 ~n $e
24.knowledge of the entity‘ s business 了解被审计单位情况 y*fU_Il|!
25.assess material misstatement risks评估重大错报风险 I~:
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26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 W$_@9W(Bl
27.a general knowledge of —— 初步了解―――的情况 r -SQk>Y}
28.a more knowledge of—— 进一步了解的情况 2 bQC 2
29.the prior year‘s working papers 以前年度工作底稿 8 ?+t+m[
30.minutes of meeting 会议纪要 AroXf# .
31.business risks 经营风险 EPMdR66
32.appropriateness 适当性 w+Cs=!
33.accounting estimate 会计估计 2gC .Z:}
34.management representations 管理层声明 *q/oS8vavd
35.going concern assumption 持续经营假设 JkM f+ !
36.audit plan 审计计划 #6 yi
37.significant audit areas 重点审计领域 <D!\"C
38.error 错误 ;q6FdS
39.fraud舞弊 q<` g
40.modified or additional procedures 修改或追加审计程序 i'}Z>g5D
41.misappropriation of assets 侵占资产 rBUdHd9
42.transactions without substance 虚假交易 5
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43.unusual pressures 异常压力 ,0=@cJ
44.the suspected noncompliance 涉嫌存在违法行为 lY_&P.B
45.materialiy 重要性 QA3q9,C"
46.exceed the materiality level 超过重要性水平 Gj}P6 V _
47.approach the materiality level 接近重要性水平 (&x #VmDL
48.an acceptably low level 可接受水平 pdQ6/vh
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ixFuqPij
50.misstatements or omissions 错报或漏报 RO1xcCp
51.aggregate 总计 {Noa4i
52.subsequent events 期后事项 zFtRsa5 +
53.adjust the financial statements 调整财务报表 MxXu&.| _
54.perform additional audit procedures 实施追加的审计程序 <Hq|<^_K
55.audit risk 审计风险 RW@sh 9
56.detection risk 检查风险 2Hp#~cE+.
57.inappropriate audit opinion 不适当的审计意见 L*VO2YI
58.material misstatement 重大的错报 !Xbr7:UPN1
59.tolerable misstatement 可容忍错报 ~+GMn[h
60.the acceptable level of detection risk 可接受的检查风险
